Income tax notification under section 10(23C)(iv) grants recognition to Association of the Physically Handicapped for specified assessment years. The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The Association of the Physically Handicapped for income tax recognition for the assessment years 1983 84 to 1985 86 by Notification S.O.3995 dated 7 10 1983.